Teaching Students Accounting Ethics: Some Crucial Issues.

Recent reports [Treadway Commission, 1987; AAA, 1986] have called for increased emphasis on ethics education in accounting education. This paper examines three crucial issues relating to ethics education in accounting. First, the need for ethics education in accounting is considered and the need for such education is documented. Next, the issue of what should be the goals of ethics education in accounting is considered. Seven goals adapted from Callahan [1980] are suggested. Some issues relating to the operationalization of these goals are discussed. Finally, the issue of who should teach accounting ethics is examined. Suggestions are made regarding the qualifications of individuals who teach accounting ethics.